In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods, description of which is specified in column (3) of the Table below and falling within the Heading, sub-heading or tariff item of the First Schedule to the said Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India from Nepal, from the whole of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Act, subject to the conditions specified in the Annexure to this notification.
Table
| S. No |
Heading, sub-heading or tariff item of the First Schedule |
Description of goods |
| (1) |
(2) |
(3) |
| 1 |
090240 |
All goods |
| 2 |
151620 |
Edible grade vegetable fats and oils and their fractions |
| 3 |
170230 |
Glucose |
| 4 |
17041000 |
All goods |
| 5 |
19021900 |
Noodles |
| 6 |
19053100, 20099000 |
All goods |
| 7 |
210690 or 30049011 |
Ayurvedic digestive tablets |
| 8 |
251512 |
All goods (except travertine) |
| 9 |
29173920 |
All goods |
| 10 |
320300 |
Kattha (Catechu) |
| 11 |
330129 |
All goods |
| 12 |
330510 |
All goods |
| 13 |
330590 |
Hair Oil |
| 14 |
33061010 |
Toothpowder |
| 15 |
33061020 |
Toothpaste |
| 16 |
34011942, 350691 |
All goods |
| 17 |
380510 |
All goods |
| 18 |
380610 |
Rosin |
| 19 |
380810 |
Anti-mosquito coils |
| 20 |
381220 |
All goods |
| 21 |
3904 |
Poly Vinyl Chloride (PVC) Resin |
| 22 |
391721 |
High Density Polyethylene (HDPE) Pipe |
| 23 |
39211900 |
Plastic Sheets |
| 24 |
39231090 |
Plastic Tube |
| 25 |
392329 |
Plastic bags |
| 26 |
39269099 |
Plastic Container |
| 27 |
41041900, 41053000 |
Tanned leather |
| 28 |
441090 |
Pre-laminated Particle Board |
| 29 |
44109091 |
All goods |
| 30 |
441129 |
Pre-laminated Medium Density Fibre (MDF) Boards |
| 31 |
480269 |
Writing paper, Printing paper |
| 32 |
53101013 |
Hessian fabrics of jute |
| 33 |
54023300, 54024200, 54026200, 55092100, 55092200, 55093100, 55093200, 550941, 550942, 55096100, 55096200, 55096900 |
All goods |
| 34 |
56071010 |
Twine of jute |
| 35 |
57011000 |
Woolen Carpets |
| 36 |
570320 |
Synthetic carpets |
| 37 |
62142010 |
Pashmina Shawl |
| 38 |
63051040 |
All goods |
| 39 |
64052000 |
Shoes and sandals |
| 40 |
72104100 |
All goods |
| 41 |
72104900 |
Galvanised Plated sheets |
| 42 |
721720 |
All goods |
| 43 |
73049000 |
Galvanised Iron Pipe |
| 44 |
73069090 |
Mild Steel (MS) Black Pipe |
| 45 |
73130010 |
All goods |
| 46 |
731419 |
Knitted Wire |
| 47 |
732393 |
Stainless Steel Utensils |
| 48 |
740819 |
Bare Copper Wire |
| 49 |
74092100, 74092900 |
Brass Sheet |
| 50 |
74181922, 79040030 |
All goods |
| 51 |
79050030 |
Zinc Sheet |
| 52 |
80030040 |
All goods |
| 53 |
841391 |
Hand Pump Cylinder |
| 54 |
850680 |
Dry Cell Batteries |
| 55 |
850790 |
Battery Separator |
| 56 |
85441110, 94037000 |
All goods |
| 57 |
970190 |
Handicraft items |
| 58 |
970300 |
Wooden Carved Box |
Annexure
Conditions:
(1) The goods are manufactured in Nepal wholly from Nepalese materials or Indian materials or Nepalese and Indian materials; or
(2) The goods involve a manufacturing process in Nepal that brings about a change in classification at four digit level of the Harmonised Commodities Description and Coding System, different from those, in which all the third country origin materials used in the manufacture of such goods are classified and the manufacturing process is not limited to insufficient working or processing as indicated in the illustrative list below:
(i) operations to ensure the preservation of articles in good condition during transport and storage (e.g., ventilation, spreading out, drawing, chilling, placing in salt, sulphur-dioxide or other aqueous solutions, removal of damaged parts and like operations);
(ii) operations consisting or removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets), washing, painting, cutting up;
(iii) changes of packing and breaking up and assembly of consignments;
(iv) slicing, cutting, slitting, re-packing, placing in bottles or flasks or bags or boxes or other containers, fixing on cards or boards, etc., and all other packing or re-packing operations;
(v) the affixing of marks, labels or other like distinguishing signs on articles or their packaging;
(vi) mixing of articles, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in para 1 (b) of Protocol to the Article V of the Treaty of Trade between His Majesty's Government of Nepal and the Government of India to enable them to be considered as manufactured or produced or made in Nepal;
(vii) assembly of parts of an articles to constitute a complete article;
(viii) a combination of two or more operations specified in (i) to (vii) above.
(3) The importer produces a certificate of origin in the Form indicated below, duly certified by an agency designated by Government of Nepal, in respect of the consignment, to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that such goods have in fact been manufactured in Nepal.
FORM OF CERTIFICATE OF ORIGIN
Certificate of origin for exports free of additional duty of customs.
Reference No. ________________ 1. Articles consigned from (Exporter's business name, address):
2. Articles consigned to (Consignee's name, address):
3. Means of transport and route:
4. Item number (HS Tariff Line):
5. Marks and number of package:
6. Description of Articles:
7. Gross weight or other quantity:
8. Number and date of Invoice together with value:
9. Ex-Factory price * of the articles manufactured in Nepal :
* �Ex-factory price' means the price of the product at the time of the clearance from the factory gate.
10. (i) Whether articles are manufactured in Nepal under Para 1(a) of the Protocol to Article V of the Treaty of Trade (Yes/No):
(ii) If articles are manufactured in Nepal under Para 1 (b) (i) and (ii) of the Protocol to Article V of the Treaty of Trade:
(A) CIF value of materials, parts or produce originating from Non-Contracting Parties (i.e. other than Nepal and India) at the point of entry in Nepal :-
(B) Value of materials, parts or produce of undetermined origin:-
11. Percentage of the sum of the value of col. 10(ii) (A) and (B) to the value of col. 9:
12. Declaration by the exporter:
The undersigned hereby declares that the details furnished above are correct, that the articles are produced in Nepal and that they comply with the Rules of Origin specified in the Treaty of Trade between His Majesty's Government of Nepal and Government of India.
_____________________
(Place and Date, Signature of authorised signatory) 13. Certification:
It is certified that:
� The articles have been manufactured in Nepal at a factory situated at _____________ (name of place/district) by M/s. ____________________________________ (name of the company).
� The articles involve manufacturing activity in Nepal and that the manufacturing activity satisfies the criteria given in the Protocol to Article V of the Treaty of Trade.
� The articles in question are not products of third country origin.**
For Government of Nepal
(Place and date, Signature and Stamp of Certifying Authority) **For the purpose of the above Item No. 3, the articles which have undergone a manufacturing process in Nepal as defined in the Protocol to Article V of the Treaty will not be treated as product of third country origin.
14. For official use of Indian Customs:
The consignment has been examined and allowed to be imported into India as it complies with the provisions as stipulated in the Protocol to Article V of the Treaty of Trade between His Majesty's Government of Nepal and Government of India.
________________________
Signature and Seal of the
Certifying Authority. Dated:
Place:
(4) The products worked on or processed as a result of which the total value of materials, parts or produce originating from countries other than India or Nepal or of undetermined origin used -
| i) |
does not exceed seventy per cent. in any time period, which commences on the 6 th day of March in a given calendar year and ends on the 5 th day of March of the subsequent calendar year ; and |
| iii) |
the final process of manufacture is performed in Nepal. |
Explanation - For the purpose of this notification, the value of materials, parts or produce originating from countries other than India or Nepal shall be the CIF value at the time of importation of materials, parts or produce, at the point of entry in Nepal, where this can be proven to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, or the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in Nepal where the working or processing takes place.
[F.No 354/113/2002-TRU]
Ajay
(Under Secretary to Government of India)
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